The choice of tax system – an important decision for the entrepreneur. Legislation provides several options, including simplified taxation system (USN), A single tax on imputed income (YeNVD). These two variants of the individual entrepreneur is entitled to use at the same time. When advantageous to use UTII and USN, the combination of two different tax systems? How to do it?
Characteristics of simplified taxation
In order to be an entrepreneur, necessary to comply with legal requirements. For legal entities, they include bookkeeping, payment of taxes, reporting delivery. Individual entrepreneurs are eligible for a simplified accounting, pay income tax.
The legislation provides for the possibility for IP, small businesses and legal persons the opportunity to choose among several systems, enabling simplified taxation. Each beneficial under certain conditions of business.
maybe, use UTII and USN, combine them for different activities.
UTII system does not act on the entire territory of the Russian Federation. for example, Moscow is not currently used. but, in most of the countries it works.
When UTII uses information about the average income in the industry. For it is paid tax. If the entrepreneur will be able to earn more, tax will remain the same. The structure includes not only the payment of income tax on individuals, benefits are granted and in relation to other tax payments.
A simplified system of taxation applicable in one of the two types:
- earnings;
- gains less losses.
The tax is equal to the first situation, six per cent, second – fifteen. In a first embodiment, taken revenues excluding costs. In the second takes into account the difference between the indices.
Local governments are allowed to reduce interest rates. By taking into account only income may decrease to one percent, using a version of "income minus expenses" allowed to do so by up to five percent. for example, in the Rostov region in the latter rate applies, equal to ten percent.
Entrepreneurs are allowed to use both the USN and UTII. Combination possible provided, that they will be applied to different types of activities.
For record-keeping and reporting IP must keep separate accounting for each of the systems used at the same time. In particular, used costs should be shared between the derived types of income.
Application UTII
It is customary to use this option in the following cases:
- in the conduct of trade via stalls (with small shops);
- providing services in the domestic sphere;
- when working in the field of road transport;
- engaged in the provision of veterinary services;
- Company, that perform repair;
- Some other areas of small business.
A few years ago, to apply the provisions, that small businesses (including individual entrepreneurs), who were involved in one of the following types of businesses, We were obliged to move to UTII. WITH 2016 It has been operating an opportunity to make a voluntary choice.
For UTII real income of an individual entrepreneur does not matter. For business it is important to, that it is not less than a certain value. sum, which is paid by the state, It is determined by the Tax Code, local regulations. Different types of businesses subject to different amounts of tax, but the principle of calculation in this case is the same.
The basis for the calculation is the base in the yield calculation for one unit of a physical parameter. To trade this – one square meter of store space.
The formula uses two coefficients. One of them (K1) defined at the federal level. Second (K2) recorded in the local regulations.
After multiplying the figures obtained by taking the sum of 15%. Clear calculation system enables the entrepreneur to find yourself, What taxation system will be more beneficial.
In this case, it provides relief: there is no need to use a cash register, significantly reduced the requirements for record keeping.
why combine
supposing, businessman uses UTII. In which case, it is advantageous and simultaneously UTII USN, the combination of two tax systems?
The most common situation, when in the process of business development, development of new activities, it will deal with such, which do not allow the use of UTII (then the law applies a limited list of types of activity). In this case, he will be able to choose the right system it.
example, When advantageous to use alignment and UTII USN for IP is the following situation. Bread he can not use UTII, and uses the USN. The products it sells in the shop, who works with UTII.
Problems of accounting and reporting
One of the problems for UTII and USN – taking into account the combination. There is a need to closely monitor income and expenses. If the first of these, relating to UTII, unjustifiably included in the USN, the tax base will be inflated. If the second - low.
When combining the two options is necessary to make a thorough accounting of, that refers to the simplified tax system.
IP without employees should also insurance payments are split between the two systems is proportional to income.
It should be understood, Some costs can be clearly attributed to certain income from one activity, others are general. How to distribute the latest? This question relates to the rental value of the premises, wage employees, payment for electricity, other similar matters.
For the distribution of income applied the proportionality principle. supposing, For the reported period were obtained by UTII and USN certain income. general costs should be divided in proportion to their size.
Simultaneous use of both options require registration of two separate sets of statements. At the same time UTII served quarterly declaration, on the STS report is issued annually.
Existing reporting by employee, salary does not require separation. Accountability is fed to the appropriate authorities for the entire payroll of. Legal entities in this situation there is no additional complexity in regard to the obligation to keep accounting records, in any case,.
Example of calculation of income distribution
Opportunity to move to a simplified system is not at all types of businesses. for example, banks and credit institutions can not take advantage of it. Another limitation is related to the composition of the company's founders. If among them, the share of legal entities exceeds 25%, for them there is also considering a ban.
Considered pastry bakery products, sales in own retail stores. Manufacturing uses the USN, the store is used UTII. Income is bakeries 40 thousand. rub., store - 140 thousand. rub.
Room rental cost in SP 29 thousand. rub. How to spend the allocation of costs between the two directions?
First determine the percentage of income from the bakery.
he is (40000/(40000+140000))*100% = 22%. Revenues are equal to shop 78%. Taking the appropriate part of the cost of, get, that store rental 22620 rub., Bakery - 6670 rub.
It should be noted, that the store cash register when combined USN UTII and does not require a cash register.
Restrictions to combine
The Tax Code establishes requirements, Mandatory use both systems:
- Requires separate accounting. activity, relating to the various methods of taxation must be considered separately.
- Claim to basic, to their residual value. It should not exceed 150 million rubles.
- When using UTII limit value is not set for the income received. When USN it exists. In that case, if it is exceeded, entrepreneur loses the right to work on the simplified tax system. Costs when combining STS and UTII should be divided between them.
- The number of employees can not be more than 100 person. This requirement applies to the legal entity, as well as the SP with employees.
- USN income for the full year may not exceed 150 million rubles.
- In the legal entity should not be branches.
- When making the transition to be determined accounting policy of combining STS and UTII.
These conditions are specified in Article. 346 Tax Code. It should be taken into account, that UTII statements need to take on a quarterly basis, on STS - once at the end of the year.
Statements when combining STS and UTII to the Pension Fund and Social Insurance Fund to be taken on all employees. It does not depend on, What activities at the firm engaged in the staff.
The combination of STS and UTII in 2018 year requires the provision of separate accounting. In the Tax Code states the general requirements for the principles of, according to which it is necessary to separate accounting. For a more detailed examination should take into account the established experience of specialists, working in this field. The account when combining STS and UTII is based on the following principles:
- The basis for the accounting in this case will be revenue sharing. It is important to clearly identify the, which include specific revenue.
- The next step is to allocate costs. There are two possibilities. Distribution of premiums is carried out on a general basis. Some costs relate to a strictly defined income. Others are made to ensure the company's existence. The former refers to the respective tax system. The latter are divided in proportion to the amount of income received.
To distribute the salary costs. After that it will be possible to make a reduction of fixed premiums. USN is carried out within the 50%, for UTII can be reduced by 100%. Some of the staff fixed for certain activities. Related costs will be accounted for in accordance with their specialization.
When there is a combination of STS and UTII, premiums are allocated based on established rules. other (eg, accountant) engaged in both types of activities. Costs, related to the payment of contributions for the individual entrepreneur, relate to all areas of the enterprise. Salaries are shared in proportion to the profit from every direction during the reporting period.
Online ticket office when combining STS and UTII used only for business, belonging to the first system.
How to organize the transition
If the decision to move to the combination of these options is accepted, you need to make preparations.
We need to consider, as will be concretely implemented accounting division. It is necessary to establish procedures, post, document management system.
If you were using USN, it is necessary to go further on UTII. To this end, the tax office within five days after the transition are applying for a special form.
It must be remembered, UTII that the income can be determined on an accrual basis, and the USN - to use the cash method
Transition planning is important to be sure, conditions, under which such activities are permitted, entrepreneur fulfilled. It is necessary to take into account, now reports, Related UTII, will be quarterly, rather than annually, like before.
accounting policies to be adopted for the separation of income and expenses.
If the work was carried out on UTII, the situation will be more complex. Daylight uproschonku possible from the beginning of the calendar year. Deadline for the application of this tax to be provided no later 31 December this year.
In some cases it is possible to use a variant, when there is a business closing, then the opening of the two tax regimes.
Taxes combining STS and UTII paid differently:
- UTII paid at the beginning of the reporting year;
- to STS - in the next year for the current year.
Is it profitable to
With a choice between two options, individual entrepreneur should choose a more profitable. How to do it?
for example, retail. UTII calculated by the formula, where the figures are multiplied:
- base yields in terms of the physical base value (in this example is – square meter of store space);
- the number of physical quantities (room space);
- K1 - the first coefficient, fixed at the federal level (he is 1, 798);
- K2 - is determined by the local authorities, in this case it will be made, it is equal to one;
- the number of months of the tax period (three);
- the tax rate is 15%.
The base yields in the present case is 1800 rub. tax calculation is as follows:
1800 * 1, 798 * 1 * (physical indicators) * 3 of the month * 15%.
This value is equal to PT * 1456,38 rub.
If you use the simplified tax system "income" for the SP will have to pay 6% from income.
In this way, both options will give a sum of the following conditions:
D × 6 % = 1 456,38 rub. × FP
In other words:
D = 24273 rub. * FP
on revenue, counting on one square meter of rentable area in excess of 24273 rub., UTII use will be more profitable, than the USN. In the opposite case, advantageous use USN.
Choosing a profitable option in 2018 year for the SP to do, calculating the amount of tax, you have to pay. The legislation allows an individual entrepreneur to choose from several options.
